حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ، حَدَّثَنَا أَبُو أَحْمَدَ، عَنْ سُفْيَانَ، عَنْ عَلْقَمَةَ بْنِ مَرْثَدٍ، نَحْوَهُ بِمَعْنَاهُ وَزَادَ فِيهِ ‏
"‏ فَإِنْ أَبَوْا فَخُذْ مِنْهُمُ الْجِزْيَةَ فَإِنْ أَبَوْا فَاسْتَعِنْ بِاللَّهِ عَلَيْهِمْ ‏"‏ ‏.‏ قَالَ أَبُو عِيسَى هَكَذَا رَوَاهُ وَكِيعٌ وَغَيْرُ وَاحِدٍ عَنْ سُفْيَانَ، ‏.‏ وَرَوَى غَيْرُ، مُحَمَّدِ بْنِ بَشَّارٍ عَنْ عَبْدِ الرَّحْمَنِ بْنِ مَهْدِيٍّ، وَذَكَرَ، فِيهِ أَمْرَ الْجِزْيَةِ ‏.‏

Muhammad bin Bash-shar narrated to us (he said): "Abu Ahmad narrated to us from Sufyan (who said): "Alqamah bin Marthad narrated to us' – and it is similar in its meaning, but he added in it: "if they refuse, then take the Jizyah from them, and it they refuse then seek aid from Allah against them."

This is how it was reported from Waki' and others from Sufyan. And other than Muhammad bin Bash-shar reported it from 'Abdur-Rahman bin Mahdi, and he mentioned the matter of the Jizyah in it.